(a)Beginning on January 1, 2004, amobile homeowned and usedexclusivelybyadisabledveteran or thespouse orunmarried survivingspouse ofthe veteran as a home, is exempt from thetaximposedunder this Act.

(b)As used in this Section:

“Disabled veteran”means a person who has served in the armed forces of theUnited States and whose disabilityis of such anaturethat the federal government has authorized payment for purchaseor construction ofspeciallyadapted housingas set forth in theUnited States Code, Title 38, Chapter21,

Section 2101

“Unmarried survivingspouse”means thesurvivingspouse of theveteran atthe time after thedeath of theveteran duringwhichthe survivingspouse is not married.